§ 7541. Construction of subchapter.

311 words·~1 min read·/pa/title-42/chapter-75/7541

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)General rule.-- This subchapter is declared to be remedial. Its purpose is to settle and to afford relief from uncertainty and insecurity with respect to rights, status, and other legal relations, and is to be liberally construed and administered.

(b)Effect of alternative remedy.-- The General Assembly finds and determines that the principle rendering declaratory relief unavailable in circumstances where an action at law or in equity or a special statutory remedy is available has unreasonably limited the availability of declaratory relief and such principle is hereby abolished. The availability of declaratory relief shall not be limited by the provisions of 1 Pa.C.S. § 1504 (relating to statutory remedy preferred over common law) and the remedy provided by this subchapter shall be additional and cumulative to all other available remedies except as provided in subsection (c). Where another remedy is available the election of the declaratory judgment remedy rather than another available remedy shall not affect the substantive rights of the parties, and the court may pursuant to general rules change venue, require additional pleadings, fix the order of discovery and proof, and take such other action as may be required in the interest of justice.

(c)Exceptions.-- Relief shall not be available under this subchapter with respect to any:

(1)Action wherein a divorce or annulment of marriage is sought except as provided by 23 Pa.C.S. § 3306 (relating to proceedings to determine marital status).

(2)Proceeding within the exclusive jurisdiction of a tribunal other than a court.

(3)Proceeding involving an appeal from an order of a tribunal.

42c7541v

(Dec. 19, 1990, P.L.1240, No.206, eff. 90 days)

1990 Amendment. Act 206 amended subsec. (c).

Cross References. Section 7541 is referred to in section 7537 of this title.

42c7551h

SUBCHAPTER D

RECIPROCAL TAX ENFORCEMENT

Sec.

7551. Enforcement of taxes imposed by other states.

42c7551s